9802.00.80.48/US-Made Textile Upholstery Assemblies/Japan

US-Made Textile Upholstery Assemblies from Japan

Pre-cut and sewn upholstery fabric sets exported from U.S., assembled onto frames abroad with foam padding. Qualifies under 9802.00.80.48 note 7(c) as fabric maintains identity through assembly. Duty-free limited to U.S. textile value.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

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Import Tips

• Provide sewing pattern records proving U.S. cut/sew to assembly-ready panels

• Document foam/frame as foreign additions; only fabric qualifies duty-free